Composition levy exclusion: amendment narrows exemptions by excluding body corporates and composition taxpayers from specified GST rate entries. The State amends Notification No.13/2017 by inserting 'other than a body corporate' after 'Any person' at serial number 4 and by inserting 'other than a person who has opted to pay tax under composition levy' after 'Any registered person' at serial number 5AB, thereby excluding body corporates and composition taxpayers from those specified rate entries; the amendments take effect from the 16th day of January, 2025.
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Composition levy exclusion: amendment narrows exemptions by excluding body corporates and composition taxpayers from specified GST rate entries.
The State amends Notification No.13/2017 by inserting "other than a body corporate" after "Any person" at serial number 4 and by inserting "other than a person who has opted to pay tax under composition levy" after "Any registered person" at serial number 5AB, thereby excluding body corporates and composition taxpayers from those specified rate entries; the amendments take effect from the 16th day of January, 2025.
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